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Registered number: 08569837
Whitfield & Ward Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Whitfield & Ward Limited for the year ended 31 October 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Whitfield & Ward Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Whitfield & Ward Limited , as a body, in accordance with the terms of our engagement letter dated 13 January 2023. Our work has been undertaken solely to prepare for your approval the accounts of Whitfield & Ward Limited and state those matters that we have agreed to state to the directors of Whitfield & Ward Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Whitfield & Ward Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Whitfield & Ward Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Whitfield & Ward Limited . You consider that Whitfield & Ward Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Whitfield & Ward Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
20th March 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 08569837
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 1,833
Tangible Assets 5 173,076 205,941
173,076 207,774
CURRENT ASSETS
Stocks 6 40,049 44,666
Debtors 7 103,088 144,984
143,137 189,650
Creditors: Amounts Falling Due Within One Year 8 (204,495 ) (126,927 )
NET CURRENT ASSETS (LIABILITIES) (61,358 ) 62,723
TOTAL ASSETS LESS CURRENT LIABILITIES 111,718 270,497
Creditors: Amounts Falling Due After More Than One Year 9 (48,113 ) (222,898 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (41,186 ) (37,445 )
NET ASSETS 22,419 10,154
CAPITAL AND RESERVES
Called up share capital 13 2 2
Profit and Loss Account 22,417 10,152
SHAREHOLDERS' FUNDS 22,419 10,154
Page 2
Page 3
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Nicola Whitfield
Director
20th March 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Whitfield & Ward Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08569837 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

The trading address is The Coach House, Mill Road, Wilmslow, Cheshire, SK9 1BW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, being amortised evenly over its estimated useful life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold 15% on cost
Suits 25% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on reducing balance
2.5. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of lease.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not disclosed.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Page 4
Page 5
2.9. Deferred Tax
Deferred tax is recogmised in respect of all timing differences that have originated but not reversed at balance sheet date.

Timing difference arise from inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statement. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 7)
5 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2022 20,000
As at 31 October 2023 20,000
Amortisation
As at 1 November 2022 18,167
Provided during the period 1,833
As at 31 October 2023 20,000
Net Book Value
As at 31 October 2023 -
As at 1 November 2022 1,833
5. Tangible Assets
Land & Property
Leasehold Suits Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2022 16,814 240,917 83,470 50,664
Additions - 39,409 - -
Disposals - (41,281 ) - -
As at 31 October 2023 16,814 239,045 83,470 50,664
Depreciation
As at 1 November 2022 16,814 119,068 21,662 31,448
Provided during the period - 43,614 15,452 2,726
Disposals - (31,799 ) - -
As at 31 October 2023 16,814 130,883 37,114 34,174
Net Book Value
As at 31 October 2023 - 108,162 46,356 16,490
As at 1 November 2022 - 121,849 61,808 19,216
Page 5
Page 6
Computer Equipment Total
£ £
Cost
As at 1 November 2022 15,224 407,089
Additions - 39,409
Disposals - (41,281 )
As at 31 October 2023 15,224 405,217
Depreciation
As at 1 November 2022 12,156 201,148
Provided during the period 1,000 62,792
Disposals - (31,799 )
As at 31 October 2023 13,156 232,141
Net Book Value
As at 31 October 2023 2,068 173,076
As at 1 November 2022 3,068 205,941
6. Stocks
2023 2022
£ £
Stock 40,049 44,666
40,049 44,666
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 90,695 107,790
Other debtors 12,393 37,194
103,088 144,984
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 8,500 8,500
Trade creditors 12,572 44,759
Bank loans and overdrafts 20,596 43,533
Other creditors 134,286 6,582
Taxation and social security 28,541 23,553
204,495 126,927
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9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 48,113 56,613
Bank loans - 166,285
48,113 222,898
10. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 56,613 65,113
11. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,500 8,500
Later than one year and not later than five years 48,113 56,613
56,613 65,113
56,613 65,113
12. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2022 37,445 37,445
Additions 3,741 3,741
Balance at 31 October 2023 41,186 41,186
13. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary A share of £ 1 each 1 1
1 Ordinary B share of £ 1 each 1 1
2 2
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